{"data":{"id":"us-md/md.-code-tax-property-14-883","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 14–883","heading":"","body":"(a) In this part the following words have the meanings indicated.\n(b) “Combined income” means the combined Maryland adjusted gross income of all individuals who actually reside in a dwelling except an individual who:\n(1) is a dependent of the homeowner under § 152 of the Internal Revenue Code; or\n(2) pays a reasonable amount for rent or room and board.\n(c) “Dwelling” has the meaning stated in § 9–105 of this article.\n(d) “Homeowner” means:\n(1) a homeowner as defined in § 9–105 of this article; or\n(2) if a homeowner as defined in § 9–105 of this article is deceased:\n(i) the estate of the homeowner;\n(ii) the personal representative of the homeowner; or\n(iii) an heir or legatee of the homeowner who is entitled to inherit the homeowner’s dwelling.\n(e) “Ombudsman” means the State Tax Sale Ombudsman established under § 2–112 of this article.\n(f) “Program” means the Homeowner Protection Program established under this part.\n(g) “Tax” has the meaning stated in § 14–801 of this subtitle.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=14-883","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"2965bf9375c3892f5fd4c6a84f95dcd918e5f01aa5aefaae655cee157a2aa2ac","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-14-880","next":"us-md/md.-code-tax-property-14-884"},"notice":"GroundRules: Original legal text. Not legal advice."}